论网络时代的会计环境与挑战

从网络会计的角度对当前我国会计模式的不足进行一定程度地剖析，比较传统模式与网络模式对会计影响的不同以及会计未来发展环境的探索等。     

Contribution of green manure legumes to nitrogen dynamics in traditional winter wheat cropping system in the Loess Plateau of China

Excessive application of N fertilizer in pursuit of higher yields is common due to poor soil fertility and low crop productivity. However, this practice causes serious soil depletion and N loss in the traditional wheat cropping system in the Loess Plateau of China. Growing summer legumes as the green manure (GM) crop is a viable solution because of its unique ability to fix atmospheric N₂. Actually, little is known about the contribution of GM N to grain and N utilization in the subsequent crop. Therefore, we conducted a four-year field experiment with four winter wheat-based rotations (summer fallow-wheat, Huai bean–wheat, soybean–wheat, and mung bean–wheat) and four nitrogen fertilizer rates applied to wheat (0, 108, 135, and 162 kg N/ha) to investigate the fate of GM nitrogen via decomposition, utilization by wheat, and contribution to grain production and nitrogen economy through GM legumes. Here we showed that GM legumes accumulated 53–76 kg N/ha per year. After decomposing for approximately one year, more than 32 kg N/ha was released from GM legumes. The amount of nitrogen released via GM decomposition that was subsequently utilized by wheat was 7–27 kg N/ha. Incorporation of GM legumes effectively replaced 13–48% (average 31%) of the applied mineral nitrogen fertilizer. Additionally, the GM approach during the fallow period reduced the risk of nitrate-N leaching to depths of 0–100 cm and 100–200 cm by 4.8 and 19.6 kg N/ha, respectively. The soil nitrogen pool was effectively improved by incorporation of GM legumes at the times of wheat sowing. Cultivation of leguminous GM during summer is a better option than bare fallow to maintain the soil nitrogen pool, and decrease the rates required for N fertilization not only in the Loess Plateau of China but also in other similar dryland regions worldwide.     

Short‐term releases of CO2 from newly mixed biochar and calcareous soil

The work aimed to quantify native organic C mobilized in one calcareous soil in the 21 days after addition of biochar at a range of large to very large applications. The experiment was carried out in unplanted microcosms, and CO₂ flux was used as a measure of net mineralization. A rapid methodological approach, which does not require ¹³C as a tracer, was used to assess any priming effects induced by the biochar. The amount of CO₂‐C mobilized was small relative to the amount of biochar C and proportional to the amount of the biochar added. The additional CO₂‐C was similar to the content of the water‐soluble organic carbon in the biochar added with each application. No interaction with native soil C, that is priming effect, was observed.     

心房钠尿肽基因敲除小鼠的鉴定

研究心房钠尿肽基因敲除小鼠(ANP-/-小鼠)的生物学及病理学特性。ANP-/-小鼠与C57BL/6小鼠饲养于SPF级环境中,观察小鼠的繁育状况及其生物学特性,选取合适时间处死小鼠,通过HE染色观察脏器形态及组织结构。ANP-/-小鼠的繁殖周期比C57BL/6长,产仔率较低;ANP-/-小鼠肝脏、肺脏、脾脏较C57BL/6小鼠的有明显炎症反应,但是C57BL/6小鼠未见明显的病理改变。提示ANP基因的缺失可能与炎症发生有关。说明ANP-/-小鼠繁殖较慢、产仔率低,且正常繁殖的普通小鼠不会引起器官的病理学改变。但作为一种在心血管、代谢疾病上的动物模型,并与炎症甚至肿瘤有可能的未知联系的转基因动物,其很有研究和探索价值。     

杉木老龄林群落的种-多度关系研究

以杉木老龄林群落为研究对象,结合对数级数和对数正态分布模型,建立3 600 m2的大样地分析杉木老龄林群落的种-多度关系。结果表明:样方的平均物种数和个体数分别为6.86种和35.75株,各样方的物种数及个体数存在极显著正相关关系,说明杉木老龄林群落中生境空间对物种个体的承载能力,还未限制其物种数量。个体数-种序(p>0.05)和频度-种序(p>0.05)的分布曲线均符合对数级数分布;对数正态分布模型则能够较好拟合个体数-种序(p>0.05)的分布曲线,但频度-种序(p<0.05)的分布曲线则不适合用该模型来解释。随着尺度的增加,物种数和个体数的变异系数、二者间的相关性及物种数的方差逐步下降,个体数的方差却呈上升的趋势。     

旅游产业与文化产业融合的动力系统研究

旅游与文化具有共同的融合基因，旅游产业与文化产业融合的动力机制与融合路径是指导两者融合的重要理论基础。从产业融合的推力、拉力、支持力和阻力四个层面构建旅游产业与文化产业融合的动力模型，并依照旅游和文化双方经营主体在跨界资源重组中的角色与融合深度，提出旅游产业与文化产业融合的四种路径：整合融合、吸纳融合、渗透融合和重组融合。     

湖南省粮食产量波动的影响因素分析及预测

旨在维护国家稳定,为预判粮食生产前景、提高粮食生产效率、保障粮食安全提供理论依据。利用湖南省统计数据,运用灰色关联分析法筛选关联性较强的影响因素,并建立GM(1,N)预测模型预测粮食产量。2008—2017年与湖南省粮食产量关联度最大的影响因素是粮食作物播种面积和农业机械总动力;科技因素是影响2008—2017年湖南省粮食产量的主要因素,其次是自然因素,社会因素;2018—2027年湖南省粮食产量有较小波动,且农业机械总动力和财政农业支出影响较大;农业机械总动力在前后十年对粮食产量都有较重要的影响,越来越占据主导地位。粮食产量受国家政策的影响,受农业机械总动力影响最大,维持产量水平需高度重视农业机械化水平,稳步提高粮食作物播种面积。     

基于层次分析法的食用菌电商平台营销系统的改进模型

针对食用菌电商平台营销策略的改进问题,基于层次分析法,设计了食用菌电商平台营销策略评价指标体系,并结合模糊综合评价模型对该评价体系进行了定量和定性分析,构建了评价模型。该评价模型能够科学、全面地反映食用菌电商平台的营销能力和发展情况,对提高食用菌企业和电商平台的营销能力具有重要意义。     

土地规模化经营对农业生态效率影响及城乡市场分割调节作用探析

土地规模化经营是农业生态效率改善的重要动力,但土地规模化经营作用农业生态效率受到城乡市场分割的门槛调节。该研究借助2001—2017年全国30个地区(因数据缺失,西藏及港澳台地区未涵盖,下同)面板数据,运用面板门槛模型,就城乡市场分割调节土地规模化经营作用农业生态效率过程展开研究。结果表明:(1)我国农业生态效率总体向好,但地区间差异悬殊;(2)土地规模化经营驱动农业生态效率改善,但存在城乡市场分割门槛调节,弱市场分割地区土地规模化经营促进农业生态效率,强市场分割地区作用相反;(3)城乡市场分割调节土地规模化经营作用农业生态效率主要通过限制农产品、劳动力、资本城乡合理流动,削弱农业新型经营主体绿色农业发展意愿和能力途径展开;(4)我国多数地区城乡市场分割水平偏高,区域发展中城市资源偏向和工业优先发展突出,需进行及时改革。该研究可为政府制定绿色农业发展策略提供参考依据。     

PDCA循环理论在阅读推广中的应用——以安徽省图书馆为例

结合PDCA循环特性和图书馆阅读推广特点,分析PDCA循环理论应用于图书馆阅读推广活动的必要性和可行性,构建了PDCA循环理论在图书馆阅读推广工作中的应用模式,提出以用户为关注焦点、注重过程管理和持续改进以提高阅读推广活动实效。